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9 results for “charitable trust”+ Section 153(4)clear

Sorted by relevance

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Key Topics

Section 12A16Exemption7Section 153C6Section 2(15)5Limitation/Time-bar5Section 114Section 115B4Section 23Disallowance3Addition to Income

CIT(E),BHOPAL, BHOPAL vs. SHRI MAHAVIR KUND KUND TRUST, UJJAIN

ITA 340/IND/2020[2020-21]Status: DisposedITAT Indore15 Jul 2022AY 2020-21

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

Section 115TSection 12ASection 13(1)(d)

4 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 carried out by it and accordingly it is registered as public trust under Madhya Pradesh Public Trust Act too. On a query by bench regarding the restrictions placed in the trust-deed as to the manner of worship, etc., the Ld. AR submitted that those restrictions have been put in to abide

MAHAVIR KUND KUND KAHAN TRUST,BARHANPUR vs. CIT(E) BHOPAL, BHOPAL

ITA 838/IND/2018[NA]Status: DisposedITAT Indore15 Jul 2022

Bench: Shri Mahavir Prasad & Shri B.M. Biyani

3
Section 143(3)2
Section 115T2
Section 115T
Section 12A
Section 13(1)(d)

4 of 12 ITA No.838/Ind/2018 & ITANo.340/Ind/2020 carried out by it and accordingly it is registered as public trust under Madhya Pradesh Public Trust Act too. On a query by bench regarding the restrictions placed in the trust-deed as to the manner of worship, etc., the Ld. AR submitted that those restrictions have been put in to abide

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE BHOPAL, BHOPAL vs. MAYANK WELFARE SOCIETY, INDORE

In the result, Revenue’s appeal for the AY 2013-14

ITA 776/IND/2018[2015-16]Status: DisposedITAT Indore29 Oct 2021AY 2015-16

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

Section 11(4) is merely intended to tax income which is not accounted for in the books: it does not operate to charge a disclosed amount which is admittedly expended, for a purpose either charitable or non- charitable, but is disclos as business expenditure and consequently added back in computing the business income. [CIT v Birla Education Trust (1985) 153

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

ITA 232/IND/2017[2013-14]Status: DisposedITAT Indore29 Oct 2021AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

Section 115BSection 143(3)

Section 11(4) is merely intended to tax income which is not accounted for in the books: it does not operate to charge a disclosed amount which is admittedly expended, for a purpose either charitable or non- charitable, but is disclos as business expenditure and consequently added back in computing the business income. [CIT v Birla Education Trust (1985) 153

M/S. MADHYA PRADESH CRICKET ASSOCIATION,INDORE vs. THE DCIT 1(1), INDORE

In the result, the appeal filed by the Assessee is dismissed and consequently the order of the Ld

ITA 782/IND/2014[2012-13]Status: DisposedITAT Indore14 Jun 2017AY 2012-13

Bench: Shri Chandra Mohan Garg & Shri O.P.Meenaassessment Year: 2012-13 Madhya Pradesh Cricket Dcit, 1(1), Association Indore बनाम/ Holkar Stadium, Vs. 7, Race Course Road, Indore (Appellant) (Revenue ) P.A. No.Aaatg3527C Appellant By Shri Anil Kamal Garg & Shri Arpit Gaur (Ar) Revenue By Shri Lal Chand (Cit-Dr) Date Of Hearing: 21.03.2017 Date Of Pronouncement: 14.06.2017

Section 13Section 2Section 2(15)

Trust vs. Assistant Commissioner of Income Tax (2016) 48 ITR 0080(Trib-Amr) 17. Income Tax Officer vs. Indian Leather Products Association (2015) 45 CCH 0475(Trib-Kol) 18. Calcutta Cricket & Football Club vs. Income Tax Officer (2016) 8 TMI 466 (Trib-Kol) 19. Deputy Director of Income Tax vs. PHD Chamber of Commerce and Industry

SHRI MANUEL MEDA,BHOPAL vs. THE ACIT-2(1), BHOPAL

In the result, Cross Objection by the assessee in CO

ITA 196/IND/2016[2007-08]Status: DisposedITAT Indore18 Jul 2019AY 2007-08

Bench: Shri Kul Bharat & Shri Manish Boradit(Ss)A No.89/Ind/2016 Assessment Year: 2006-07 Acit 1(1) M/S. L.N. Gupta Mathur Vaishya बनाम/ Charitable Trust Bhopal Vs. E-1/55, Arera Colony, Bhopal (Revenue) (Respondent) Pan: Aaatl4820E

Section 11(2)Section 12Section 12ASection 132Section 153CSection 234B

4 and 13 to 34 of the Panchnama dated 28.10.2010. Ld. AO after recording the reason, issued notice u/s 153C of the Act dated 06.03.2012 directing the assessee to file return for A.Y. 2005-06 to 2010-11. Notices were duly served and necessary compliance was made. During the course of assessment proceedings Ld. AO was not satisfied with

AARAMBH FOUNDATION,INDORE vs. THE CIT EXEMPTION, BYHOPAL

In the result, appeal of the assessee is allowed

ITA 90/IND/2023[2021-2022]Status: DisposedITAT Indore04 Jan 2024AY 2021-2022

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniaarambh Foundation Cit-(Exemption) 220 Saket Nagar Bhopal Saket Nagar Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabaa 0609F Assessee By Shri Kunal Agrawal Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 04.01.2024

Section 12A

charitable purpose as per the proviso to Section 2(15) of the Act and held that assessee is not entitled for exemption under S.11 of the Act for the year under consideration as per provision of Section 13(8) of the Act. The AO made an addition of Rs.1,50,21,153/-. 4. Thereafter, the assessee preferred first statutory appeal

CRISP SOCIETY,BHOPAL vs. DCIT -EXEMPTION, BHOPAL

In the result, both appeals filed by the assessee are allowed

ITA 297/IND/2020[2014-15]Status: DisposedITAT Indore20 Dec 2021AY 2014-15

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri
Section 11Section 2(15)

charitable purpose as per the proviso to Section 2(15) of the Act and held that assessee is not entitled for exemption under S.11 of the Act for the year under consideration as per provision of Section 13(8) of the Act. The AO made an addition of Rs.1,50,21,153/-. 4. Thereafter, the assessee preferred first statutory appeal

CRISP SOCIETY ,BHOPAL vs. DCIT EXEMPTION, BHOPAL

In the result, both appeals filed by the assessee are allowed

ITA 298/IND/2020[2012-13]Status: DisposedITAT Indore20 Dec 2021AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Manish Borad

For Appellant: Shri Ashish Goyal & Shri
Section 11Section 2(15)

charitable purpose as per the proviso to Section 2(15) of the Act and held that assessee is not entitled for exemption under S.11 of the Act for the year under consideration as per provision of Section 13(8) of the Act. The AO made an addition of Rs.1,50,21,153/-. 4. Thereafter, the assessee preferred first statutory appeal